No. Virginia Code § 58.1-3504 provides Virginia localities with the authority to, by ordinance, exempt from local personal property taxes all-terrain vehicles, mopeds, and off-road motorcycles as defined in Virginia Code 46.2-100. The Board of Supervisors exempted such vehicles from local personal property tax effective July 1, 2013. Additional information concerning DMV requirements for registration of mopeds is available at www.dmv.virginia.gov/vehicles/#moped.asp.
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Personal use golf carts as household goods are exempt from local personal property taxes in Loudoun County as authorized under Virginia Code 58.1-3504. However, golf carts used in business are subject to business tangible personal property taxes.